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Reports


  • 25-April-2019

    English

    Model Tax Convention on Income and on Capital 2017 (Full Version)

    This publication is the tenth edition of the full version of the OECD Model Tax Convention on Income and on Capital. This full version contains the full text of the Model Tax Convention as it read on 21 November 2017, including the Articles, Commentaries, non-member economies’ positions, the Recommendation of the OECD Council, the historical notes and the background reports.The full version of the OECD Model Tax Convention is published regularly to reflect updates. It is available in print, PDF and web formats. The web format includes extensive interlinking, making it easy to link from articles to related commentaries. The web and PDF versions are available via the OECD iLibrary.
  • 19-April-2019

    English

    Revenue Statistics in Latin America and the Caribbean 2019

    This report compiles comparable tax revenue statistics over the period 1990-2017 for 25 Latin American and Caribbean economies. Based on the OECD Revenue Statistics database, it applies the OECD methodology to countries in Latin America and the Caribbean to enable comparison of tax levels and tax structures on a consistent basis, both among the economies of the region and with other economies. This publication is jointly undertaken by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the Inter-American Center of Tax Administrations, the Economic Commission for Latin America and the Caribbean (ECLAC) and the Inter-American Development Bank. The 2019 edition is the first to be produced with the support of the EU Regional Facility for Development in Transition for Latin America and the Caribbean, which results from joint work led by the European Union, the OECD and its Development Centre, and ECLAC.
  • 16-April-2019

    English

    Delivering Better Policies Through Behavioural Insights - New Approaches

    As behavioural insights (BI) become more widely used, countries are looking to expand the application of the methodology to new frontiers of policy making. This report tests behaviourally informed solutions to complex policy problems in the fields of competition, consumer protection, energy consumption and safety through a variety of theoretical and experimental approaches. The results give policy makers new ideas for tackling policy problems related to individual behaviour, as well as for changing the behaviour of organisations.
  • 12-April-2019

    English

    Financing SMEs and Entrepreneurs 2019 - An OECD Scoreboard

    Sufficient and affordable access to different sources of finance is crucial to allow SMEs and entrepreneurs to reach their full potential. The 8th edition of the Scoreboard on SME and Entrepreneurship Finance report provides data from 46 countries around the world on debt finance, alternative finance instruments and financing conditions, as well as information on policy initiatives to improve their access to finance.In 2017, SME bank credit increased at a modest pace in many countries and declined in some others, in the context of broadly positive macroeconomic conditions, improvements in the business environment and accommodative credit conditions. In contrast, volumes were generally up for most other sources of finance relevant for SMEs and entrepreneurs, such as leasing, factoring, online alternative finance, and venture capital investments. At the same time, a growing share of SMEs relied on self-financing for their investment needs and cash flow requirements in 2017.The thematic chapter of this publication investigates the potential for SMEs to leverage their intangible assets to access external finance, especially debt.
  • 8-April-2019

    English

    Review of the OECD Code of Liberalisation of Capital Movements

    For over 50 years, the Code has provided a balanced framework for countries to progressively remove unnecessary barriers to the movement of capital, while providing flexibility to cope with situations of economic and financial instability. In March 2016, adhering countries adopted terms of reference for a review of the Code with a view to strengthening it and ensuring its continued relevance.

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  • 5-avril-2019

    Français

    Statistiques de l'OCDE sur l'investissement direct international 2018

    Stimulé par le changement technologique, la concurrence mondiale et la libéralisation des marchés, l'investissement direct international joue un rôle clé dans le processus d'intégration économique mondiale. L'OCDE compile et diffuse des statistiques fiables et mises à jour qui sont essentielles à l'élaboration de politiques éclairées. Ces statistiques sont basées sur les rapports officiels des pays de l'OCDE pour les investissements dans le monde entier. L'existence de données comparables au niveau international permet de mesurer le degré d'intégration économique et la compétitivité des marchés.
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  • 3-April-2019

    English

    Business Models for the Circular Economy - Opportunities and Challenges for Policy

    Natural resources, and the materials derived from them, represent the physical basis for the economic system. Recent decades have witnessed an unprecedented growth in demand for these resources, which has triggered interest from policy makers in transitioning to a more resource efficient and circular economy. This report presents a typology of five circular business models that could support the transition to a more resource efficient and circular economy: circular supply, resource recovery, product life extension, sharing, and product service system models. It reviews the current market penetration and assesses the potential scalability of each business model. Environmental potential is also discussed, as well as risks and unintended consequences that could result from a more widespread adoption of these business models. The report provides a broad set of policy approaches that could help alleviate some of the barriers that currently hinder the widespread adoption of circular business models.
  • 26-March-2019

    English

    Financial Consumer Protection

    The OECD works on advancing consumer finance protection through informed choice that includes disclosure, transparency and education; protection from fraud, abuse and errors; and, recourse and advocacy.

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  • 25-February-2019

    English

    Corporate Bond Markets in a Time of Unconventional Monetary Policy

    25 February 2019 - Corporate bond markets have become an increasingly important source of financing for non-financial companies since the global financial crisis. The total outstanding debt in the form of corporate bonds reached USD 13 trillion as of end-2018. In real terms, this is twice as much as in 2008. This paper documents a number of associated risks and vulnerabilities.

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  • 18-February-2019

    English

    Country reviews of insurance and private pensions systems

    These reports describe the main features of the financial, and insurance and private pensions markets of countries that have been reviewed by the OECD.

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